@DentEC: what changed
@DentEC
Largest movements
- Cash +€62,804
up €62,804 (+29.5%), from €212,921 to €275,725
mainly Net result for the year (+€55,467) and Depreciation (+€10,420)
- Tangible fixed assets -€10,420
down €10,420 (-35.6%), from €29,264 to €18,844
of which Furniture and vehicles: -€6,000
- Reserves +€55,467
up €55,467 (+25.6%), from €216,534 to €272,001
- Trade debts -€3,998
down €3,998 (-90.7%), from €4,410 to €412
- Gross operating margin -€3,534
down €3,534 (-3.9%), from €90,940 to €87,406
- Other operating charges -€3,107
down €3,107 (-72.2%), from €4,302 to €1,195
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,185 | €299,569 | +€52,384 | +21.2% |
| Fixed assets | 21/28 | €29,264 | €18,844 | -€10,420 | -35.6% |
| Tangible fixed assets | 22/27 | €29,264 | €18,844 | -€10,420 | -35.6% |
| Plant, machinery and equipment | 23 | €15,240 | €11,186 | -€4,054 | -26.6% |
| Furniture and vehicles | 24 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Other tangible fixed assets | 26 | €2,024 | €1,658 | -€366 | -18.1% |
| Current assets | 29/58 | €217,921 | €280,725 | +€62,804 | +28.8% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €212,921 | €275,725 | +€62,804 | +29.5% |
| Total equity and liabilities | 10/49 | €247,185 | €299,569 | +€52,384 | +21.2% |
| Equity | 10/15 | €221,534 | €277,001 | +€55,467 | +25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €216,534 | €272,001 | +€55,467 | +25.6% |
| Distributable reserves | 133 | €216,534 | €272,001 | +€55,467 | +25.6% |
| Amounts payable | 17/49 | €25,651 | €22,568 | -€3,083 | -12.0% |
| Amounts payable within one year | 42/48 | €25,651 | €22,568 | -€3,083 | -12.0% |
| Trade debts | 44 | €4,410 | €412 | -€3,998 | -90.7% |
| Suppliers | 440/4 | €4,410 | €412 | -€3,998 | -90.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €18,241 | €19,156 | +€915 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,754 | €10,420 | -€334 | -3.1% |
| Other operating charges | 640/8 | €4,302 | €1,195 | -€3,107 | -72.2% |
| Gross operating margin | 9900 | €90,940 | €87,406 | -€3,534 | -3.9% |
| Operating profit (loss) | 9901 | €75,884 | €75,791 | -€93 | -0.1% |
| Financial income | 75/76B | €795 | €239 | -€556 | -69.9% |
| Recurring financial income | 75 | €795 | €239 | -€556 | -69.9% |
| Financial charges | 65/66B | €200 | €176 | -€24 | -12.0% |
| Recurring financial charges | 65 | €200 | €176 | -€24 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €76,479 | €75,854 | -€625 | -0.8% |
| Income taxes | 67/77 | €20,779 | €20,387 | -€392 | -1.9% |
| Profit (loss) for the period | 9904 | €55,700 | €55,467 | -€233 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,700 | €55,467 | -€233 | -0.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.